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Showing 9161–9170 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
Reasons are given for an unfavourable opinion or an opinion with reservations. In particular, it may be based on the fact that the proposed statutory auditor, or the natural person who has been approa…
The establishment by notarial deed of the promise to sell lasting more than eighteen months provided for in article L. 290-1 du code de la construction et de l'habitat gives rise to the collection of…
Deeds relating to authorisations for temporary occupation of the public domain mentioned in articles L. 1311-5 et seq. of the General Local Authorities Code and which constitute rights in rem give ris…
The body providing the skills assessment will destroy the documents drawn up for the skills assessment as soon as the action has been completed. However, the provisions of the first paragraph do not a…
The budget and accounting nomenclature is based on the general chart of accounts. It comprises three levels: 1° Titles, which constitute the summary level of presentation ; 2° The chapters, which cons…
Every judgment must contain reasons and a disposition. The grounds form the basis of the decision. The operative part sets out the offences of which the persons cited are found guilty or liable as wel…
When it is not possible to determine the amount of duties and taxes actually due or the actual value of the disputed goods, in particular in cases of infringement of articles 411-2 a, 417-2 c, 421-3°,…
In the event of total or partial non-fulfilment of the notice period resulting either from the temporary or definitive closure of the establishment, or from the reduction of the working hours usually…
For supply or service contracts that meet a regular need, the estimated value of the need is determined on the basis of:1° Either the amount, excluding taxes, of the services performed during the prev…
Distributors shall refrain from supplying products which they know, on the basis of information in their possession and in their professional capacity, do not meet the safety obligations defined in th…
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